AL HB389

Authorizes the City Council of Guntersville in Marshall County to increase the city's special school ad valorem tax by up to 9 mills ($0.90 per $100 of assessed value) pursuant to Amendment No. 373 of the Alabama Constitution.

Increased tax revenue must be used exclusively for capital outlay or debt service for public schools.

Tax increase requires approval by a majority of qualified city electors voting in a special election called for that purpose.

Tax becomes effective and due October 1 following the city's levy of the increase after voter approval.

Act became effective on the first day of the third month following passage and approval by the Governor, with House passage on March 12, 2020, and Senate passage on May 7, 2020.